Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992.

Regulation 3 requires an interval of 14 days to elapse after the service of a summons to a council tax debtor, before a liability order may be made against him.

Regulation 4 restricts to two the number of attachment of earnings orders which may be made against a debtor by any authority. Regulation 5 introduces revised tables of deductions from monthly, weekly and daily earnings.

Regulation 6 introduces a requirement for bailiffs levying distress for unpaid council tax to be certificated by the county court.

Regulation 7 requires certain information to be given to a debtor by the billing authority before distress is levied to recover a debt, and regulation 8 revises the levels of certain fees which may be charged in respect of distress. These are increased, on average, by a factor of approximately 25 per cent.